R (Prudential Plc) v Special Commissioner of Income Tax
| Jurisdiction | England & Wales |
| Judge | Lord Justice Aikens,Lord Justice Lloyd,Lord Justice Stanley Burnton,Lord Justice Mummery |
| Judgment Date | 14 December 2010 |
| Neutral Citation | [2010] EWCA Civ 1094,[2010] EWCA Civ 355 |
| Docket Number | Case No: B2/2009/1240,Case No: C1 2009/2544 |
| Court | Court of Appeal (Civil Division) |
| Date | 14 December 2010 |
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6 cases
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Stewart Ford v Financial Services Authority—and Peter Johnson and Mark Owen and Another
...relied. The difficulty in establishing LPP over that material was clear. The decision of the Court of Appeal in R (Prudential) v. Income Tax Special Commissioner [2011] 2 WLR 50 was handed down on 13 October 2010. The Court dismissed the appeal from the decision of Charles J in the Administ......
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G v G
...manner ….'. 74 A modern restatement of the law can be collected from the decision of the Court of Appeal in R (Prudential PLC) v Special Commissioners of Income Tax [2011] QB 669 where Lloyd LJ (with whom Mummery and Stanley Burnton LJJ agreed) reaffirmed the principle that a conversation b......
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R (Prudential Plc) v Special Commissioner of Income Tax
...UKSC 1 THE SUPREME COURT Hilary Term On appeal from: [2010] EWCA Civ 1094 Lord Neuberger, President Lord Hope, Deputy President Lord Walker Lord Mance Lord Clarke Lord Sumption Lord Reed R (on the Application of Prudential Plc and another) (Appellants) and Special Commissioner of Income Ta......
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UTB LLC v Sheffield United Ltd
...that is also privileged, nonetheless advice given by an unqualified lawyer does not attract privilege (see Prudential v. Pandolfo [2010] EWCA Civ 1094 (“ Pandolfo CA”) per Lloyd LJ at paras 73, 75 and 82, and Prudential PLC and Prudential (Gibraltar) Ltd v. Special Commissioner of Income T......
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7 firm's commentaries
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Privilege update - two new decisions from the UK
...such as a settlement agreement, and R (on the application of Prudential PLC and Anor) v Special Commissioner of Income Tax and Ors [2010] EWCA Civ 1094 (13 October 2010) in which the English Court of Appeal declined to extend legal professional privilege to chartered accountants giving lega......
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UK Supreme Court Declines To Extend Scope Of Legal Advice Privilege
...issue. Footnotes 1 R (on the application of Prudential PLC & Anor) v Special Commissioner of Income Tax & Anor [2013] UKSC 1 2 [2010] EWCA Civ 1094 Visit us at Mayer Brown is a global legal services provider comprising legal practices that are separate entities (the "Mayer Brown Pra......
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Court Of Appeal Rejects Appeal For Extension Of Legal Privilege To Accountants
...hearing of issues which raise matters of public policy. Footnotes 1 Prudential Plc v Special Commissioners of Income Tax and another [2010] EWCA Civ 1094 2 Paragraph 73 [2009] EWHC 2494 The content of this article is intended to provide a general guide to the subject matter. Specialist advi......
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Court of Appeal Refuses to Extend LPP to Accountants
...2 Prudential PLC and Prudential (Gibraltar) Limited v Special Commissioner of Income Tax and Philip Pandolfo (HM Inspector of Taxes) [2010] EWCA Civ 1094 The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your s......
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3 books & journal articles
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Indexes
.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66R (on the application of Prudential plc) v SpecialCommissioner of Income Tax [2011] QB 669,[2009]EWHC 2494 (Admin). . . . . . . . . . . . . . 66R (on the application of Prudential plc) v SpecialCommissioner of Income Tax [2013] UK......
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An Unsatisfactory Stalemate: R (on the Application of Prudential plc) v Special Commissioner of Income Tax
...replaced by the Finance Act 2008, s. 113 andSched. 36. 3 R (on the application of Prudential plc) v Special Commissioner of Income Tax [2011] QB 669, [2009] EWHC2494 (Admin) at [8] and [2010] EWCA Civ 1094 at [2]. 4 [2013] UKSC 1, [2013] 2 WLR 325 at [122]. 5 Ibid. at [137]. 6 Ibid. at [148......
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Case Commentaries
...privilege for accountants—United KingdomThe applicant in R (on the application of Prudential Plc) vSpecial Commissioner of IncomeTax [2010] EWCA Civ 1094 applied for a judicial review to quash notices issuedunder the Taxes Management Act 1970, s. 20 (now Finance Act 2008, Sched. 36) toprodu......